National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Cost planning and control in manufacturing of electrical assemblies
Šimková, Markéta ; Strouhal, Jiří (advisor) ; Smrčka, Luboš (referee)
This thesis investigates manufacturing costs in the company, which produces electrical assemblies for the special transportation vehicles. The analysis focuses on one particular large-scale long-term project for a foreign customer. The teoretical part presents the overview of the cost management methods and techniques, the emphasis is on the product costing methods. The practical part analyzes the data obtained from the company's ERP system and compares it with prices in the contract and in the initial offer. The aim is to assess whether the planned costs and profits of the initial calculation has been achieved. In case there is found a difference between an expected and an observed value, the reason for this difference is investigated, and steps to achieve the initially desired results are recommended.
Analyzing and Controlling of the Costs
Andrš, Jiří ; Mikovcová, Hana (advisor) ; Kutlvašr, Vladimír (referee)
This master's thesis deals with the cost planning and cost control in construction company specializing mainly in road construction works. The theoretical part concerns first with the description of cost planning process and its specifics in analysed company. The objective of cost control is then to carry out the variance analysis by selected performances and to give further recommendations for adjusting of standards of direct costs, based on achieved results from undertaken analysis. The last part deals with the design of appropriate method for cost control procedure, based on the Pareto principle and setting of tolerance intervals for cost amount. Excess of these intervals requires additional control of these costs and explanation of reasons, why this increased variance exists.

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